NO.PZ2024021801000086
问题如下：
With respect to the current state of ESG disclosures:选项：
A.materiality thresholds are often inconsistent across companies in the same industry.
B.reporting standards and requirements for ESG risks and opportunities are not available.
C.financial statements and sustainability disclosures are usually published at the same time.
解释：
A. Correct because many investors view companies’ ESG disclosures as inadequate because some of the disclosures might be missing or they are incomplete, not comparable across companies, or unaudited. Investors and company management teams disagree about materiality thresholds and about what should be disclosed.
B. Incorrect because many investors today struggle with an “alphabet soup” of fragmented, voluntary, sustainability-related standards and requirements. However, what is not available is a truly global baseline of sustainability disclosures.
C. Incorrect because financial statements and sustainability disclosures are usually not published at the same time, as such, the new IFRS S1 standard emphasizes the need for consistency and connections between financial statements and sustainability disclosures, requiring financial statements and sustainability disclosures to be published at the same time.
esg报告标准和要求不是没有统一要求吗？为什么b不对
